California Code
PART 8 - PROHIBITION OF GIFT AND DEATH TAXES
CHAPTER 7 - Collection of Tax

ARTICLE 1 - Suit for Tax

Section 13601. - 13601. The state may enforce its claim for any tax...

ARTICLE 2 - Lien of Tax

Section 13610. - 13610. (a) If any personal representative fails to pay any...

ARTICLE 3 - Warrant for Collection of Tax

Section 13615. - 13615. At any time within 10 years after any person...

Section 13616. - 13616. The Controller may pay or advance to the sheriff...

Section 13617. - 13617. The fees, commissions, and expenses are obligations of the...

ARTICLE 4 - Writ of Execution

Section 13620. - 13620. At any time after a tax imposed by this...

Section 13621. - 13621. The writ shall be executed against any property of...

Section 13622. - 13622. No fee shall be exacted from the Controller for...

ARTICLE 5 - Miscellaneous

Section 13680. - 13680. Proceedings for the collection of any tax imposed by...

Section 13681. - 13681. In any proceeding for the enforcement of the estate...

Section 13682. - 13682. No injunction, writ of mandate, or other legal or...

Section 13683. - 13683. The Controller may bring suits in the courts of...

Section 13684. - 13684. The remedies of the state for the enforcement of...

ARTICLE 6 - Tax Compromise

Section 13801. - 13801. The Controller may compromise with the personal representative the...

Section 13810. - 13810. When the Controller claims that a decedent was domiciled...

Section 13810.1. - 13810.1. As used in this article, “state” means any state,...

Section 13810.2. - 13810.2. This article shall be so interpreted and construed as...

Section 13810.3. - 13810.3. This article may be cited as the “Uniform Act...

Section 13810.4. - 13810.4. This article shall apply to estates of decedents dying...

ARTICLE 7 - Uniform Act on Interstate Arbitration of Death Taxes

Section 13820. - 13820. When the Controller claims that a decedent was domiciled...

Section 13820.1. - 13820.1. The board shall hold hearings at such times and...

Section 13820.2. - 13820.2. The board shall have power to administer oaths, take...

Section 13820.3. - 13820.3. The board shall, by majority vote, determine the domicile...

Section 13820.4. - 13820.4. Except as provided in Section 13820.2 in respect of...

Section 13820.5. - 13820.5. The Controller, the board, or the executor or administrator...

Section 13820.6. - 13820.6. In any case where it is determined by the...

Section 13820.7. - 13820.7. Nothing contained herein shall prevent at any time a...

Section 13820.8. - 13820.8. The compensation and expenses of the members of the...

Section 13820.9. - 13820.9. This article shall apply only to cases in which...

Section 13820.10. - 13820.10. As used in this article, the word “state” means...

Section 13820.11. - 13820.11. This article shall be so interpreted and construed as...

Section 13820.12. - 13820.12. This article may be cited as the “Uniform Act...

Section 13820.13. - 13820.13. This article shall apply to estates of decedents dying...

ARTICLE 8 - Determination of Domicile by Arbitration: Alternative Method

Section 13830. - 13830. For the purposes of this article: (a) “Executor” means...

Section 13830.1. - 13830.1. In any case in which this state and one...

Section 13830.2. - 13830.2. In any case in which an election is made...

Section 13830.3. - 13830.3. If in any case it appears that an agreement...

Section 13830.4. - 13830.4. Where only this state and one other state are...

Section 13830.5. - 13830.5. The board shall hold hearings at such places as...

Section 13830.6. - 13830.6. The board may administer oaths, take testimony, subpoena witnesses...

Section 13830.7. - 13830.7. Whenever practicable the board shall apply the rules of...

Section 13830.8. - 13830.8. The board shall determine the domicile of the decedent...

Section 13830.9. - 13830.9. The reasonable compensation and expenses of the members of...

Section 13830.10. - 13830.10. The determination of the board and the record of...

Section 13830.11. - 13830.11. Notwithstanding the commencement of a legal action for determination...

Section 13830.12. - 13830.12. When in any case the board of arbitration determines...

Section 13830.13. - 13830.13. This article shall be applicable only to cases in...